– see also EU; EU law

Accession to


Member states


Accession, transitional provisions

Administrative co-operation on taxation

Andorra, excluded area

Anti-dumping duty

Approach to partial exemption

Authorised economic operators

Case law

Four freedoms and anti-discrimination


Common Agricultural Policy

Common system of VAT




Community Customs Code


Community traders, repayments of VAT

Community transport, place of supply of goods and services

Company's royalty income

Council of the European Union

Country codes


Intrastat purposes only

Court of First Instance

Cross-border transfers and mergers

Customs duty reliefs, small non-commercial consignments

Customs territory

Derogations by member states

– see Derogations

EC Dairy Herd Conversion Scheme

EC Sales List

EC Treaty

Emissions trading, charges for allocation

EU instruments

European Commission

European Company

European Court of Justice (ECJ)

European Economic Interest Groupings (EEIGs)

European Parliament

Exchange of information


Exchange of information between member states

Exchange of information between tax authorities in member states

Excluded areas

Excluded territories


Importation of goods

Supply of goods or services

Exemption from tax

Experts seconded to

Exports, reporting requirements

Foreign branch transfers, double taxation relief

Free movement of capital and payments

Abolition of restrictions

Free movement of workers

Freedom of establishment


Freedom to provide services



Human rights

Identification number

– see Country codes

Implementation powers, rules and general principles on mechanisms for control

Import of goods into

Interest and royalty payments between associated companies, exemption from tax

25 per cent associates

Anti-avoidance provisions


Associated company, meaning

Beneficial entitlement

Cancellation of exemption notice

Certificate showing conditions satisfied

Company of a member state, meaning

Conditions for

Conditions no longer satisfied


Implementation of EU interest and royalties directive

Information to be provided in the certificate

Issue of exemption notices

List of companies

Permanent establishment

Person making the payment

Power to amend references

Recovery of tax not deducted

Special relationship

Internal Community transit procedure

Intra-EU trade, customs controls

Isle of Man, included territory


– see European law


Legislation on direct tax

Administration cooperation directive

Arbitration Convention

Free movement of capital

Freedom of establishment

Freedom to provide services


Interpretation of statutes

Mergers directive

Mutual assistance directive

Mutual assistance recovery directive

Parent/subsidiary directive

Royalties and interest directive

Ruding Committee

Savings income

Small and medium-sized enterprises, meaning

Liechtenstein, excluded area

List of member states

List of new accessions

Member states

Another member state, meaning



Mergers, divisions, transfers of assets and exchange of shares

Migrant workers

Monaco, included territory

Movements of capital between member states

Parent companies and subsidiaries directive

Persons entering UK from another member state, declaration of goods

Preferential trade arrangements

Generalised System of Preferences

Proposed members/candidates for membership, former Yugoslav federation countries

Rates of contribution

Recovery of taxes, cross-border assistance

Refund of VAT incurred in another member state

Registration in other member states

Registration in respect of intra-Community supplies/acquisitions

– see Registration

Rules and general principles concerning mechanisms for control by member states of Commission's exercise of implementing powers

San Marino, excluded area

Savings income

Single payment scheme

Social security agreements


Subsistence allowances paid to experts seconded to European Commission

Tax authorities in, exchange of information

Taxation under laws of other member states


Transfer pricing

Transit of goods within

Travel expenses of Members of Parliament and other representatives

Value added tax

VAT rate across member states

Vatican City, excluded area